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Section 3: Amendment of rule 9

The Karnataka Goods and Services Tax (Second Amendment) Rules, 2023State Rules of Karnataka · 2017

In rule 9 of the said rules, -

(i) in sub-rule (1), in the proviso, after clause (a), the following clause shall be inserted, namely: - “(aa) a person, who has undergone authentication of Aadhaar number as specified in subrule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or”;

(ii) in sub-rule (2), in the proviso, after clause (a), the following clause shall be inserted, namely: - “(aa) a person, who has undergone authentication of Aadhaar number as specified in subrule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or”.

Where this provision sits

ActThe Karnataka Goods and Services Tax (Second Amendment) Rules, 2023
Section3
Marginal noteAmendment of rule 9
JurisdictionState of Karnataka
StatusIn force as published by the source

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